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of <h1>De-oiled rice bran qualifies as cattle fodder exempt from sales tax</h1> The High Court of Allahabad determined that de-oiled rice bran qualifies as cattle fodder and is exempt from sales tax. The court found that despite also ... - Issues:1. Whether de-oiled rice bran is exempt from sales tax as cattle fodder, chuni, or oil-cake.2. Interpretation of relevant notifications exempting certain items from sales tax.3. Determination of the usage of de-oiled rice bran as cattle feed or raw material for poultry feed.4. Definition of 'cattle fodder' in the context of sales tax exemption.Analysis:The judgment by the High Court of Allahabad involved a dispute regarding the exemption of de-oiled rice bran from sales tax. The petitioner, a registered company, claimed that de-oiled rice bran sold by them should be exempt from tax as it falls under the category of cattle fodder, chuni, or oil-cake. The Sales Tax Officer disagreed and assessed the product as taxable. The petitioner challenged this assessment order through a writ petition seeking a final decision from the court.The court examined the process by which de-oiled rice bran is produced, highlighting that it is a by-product of rice milling and is used as cattle feed. The petitioner argued that de-oiled rice bran should be considered cattle fodder based on the definition provided in relevant notifications exempting certain items from sales tax. The Sales Tax Officer contended that the product was used as raw material for poultry feed, not as cattle fodder or oil-cake, and therefore, should be taxed.The court referred to official reports indicating that de-oiled rice bran is used as an ingredient in mixed feed for poultry and pigs, in addition to being used as cattle feed. Despite the Sales Tax Officer's assertion that the product was not cattle fodder or oil-cake, the court found that de-oiled rice bran could be considered cattle fodder based on its usage as cattle feed. The court interpreted 'cattle fodder' to include anything used as cattle feed, thereby exempting de-oiled rice bran from sales tax.In conclusion, the court ruled in favor of the petitioner, directing the modification of the assessment order to exclude the turnover of de-oiled rice bran from taxation. The petitioner was awarded costs, and the writ petition was allowed.
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